SAMOA

CUSTOMS TARIFF AMENDMENT ACT 2008

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Arrangement of Provisions

1. Short title and commencement
2. Amendment to the First Schedule
3. Amendment to the Second Schedule 
4. Consequential amendment to the Value Added Goods and Services Tax Act 1992/1993

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2008, No. 17

AN ACT to amend the Customs Tariff Act 1975, and for related purposes. 
[12th June 2008] 

BE IT ENACTED by the Legislative Assembly of Samoa in Parliament assembled as follows: 

1. Short title and commencement-(1) This Act may be cited as the Customs Tariff Amendment Act 2008 and shall be read together with and form part of the Customs Tariff Act 1975 (hereinafter referred to as the Principal Act). 

(2) This Act commences on the date assented to by the Head of State except for: 

(a) sections 2(b), 2(c), 2(d), 2(e) and 4 which shall have effect from the 1st day of June 2008 and may to that extent apply retrospectively; and 

(b) sections 2(a) and 3 which shall have effect from the 1st day of July 2008 and may to that extent apply retrospectively. 

2. Amendment to the First Schedule - The First Schedule to the Principal Act is amended by: 

(a) for tariff items 1001.1000 and 1001.9000 – 
deleting the expressions in column 3 for each item and inserting the expression "Free"; and 

(b) for tariff headings 8701 (all items), 8702 (all items), 8704 (all items), 8705 (all items) – 
deleting the expressions in column 3 for each item and inserting the expression "Free"; and 

(c) for tariff items 8802.4010 and 8802.4090 – 
deleting the expressions in columns 3 and 5 for each item and inserting the expressions "8%" and "15%" respectively; and 

(d) deleting heading 8703 and inserting the following heading and tariff items: 

Tariff Item 	Description 	Imports Duty Excise VAGST 	Export Duty 	Statistical Unit/ SITC Qty Code 	
(1) 	(2) 	(3) 	(4) 	(5) 	(6) 	(7) 	(8) 	
8703 	Motor cars and 
other motor 
vehicles 
principally 
designed for 
the transport 
of persons 
(other than 
those of 8702), 
including 
station wagons 
and racing 
cars (for 
example, 
passenger 
motor cars, 
four wheel 
drive "off 
road" 
passenger 
vehicles and 
the like) 

								

								

								

								

								

								

								
								
8703.0010	Vehicles specially designed for traveling on snow; golf cars and similar vehicles.	
Free	20% 	15% 	Free 	No. 	78110 	
	- Other vehicles:
							
8703.0021	Of a cylinder capacity not exceeding 1,000 cm3
	Free	10%	15%	Free	No	78120-01	
8703.0022	Of a cylinder capacity exceeding 1,000 cm3 but not exceeding 1,300 cm3
	Free	13%	15%	Free	No	78120-02	
8703.0023	Of a cylinder capacity exceeding 1,300 cm3 but not exceeding 1,800 cm3
	Free	18%	15%	Free	No	78120-03	
8703.0024	Of a cylinder capacity exceeding 1,800 cm3 but not exceeding 2,000 cm3
	Free	20%	15%	Free	No.	78120-04	
8703.0025	Of a cylinder capacity exceeding 2,000 cm3 but not exceeding 2,500 cm3
	Free	25%	15%	Free	No.	78120-05	
8703.0026	Of a cylinder capacity exceeding 2,500 cm3 but not exceeding 3,000 cm3
	Free	30%	15%	Free	No.	78120-06 	
8703.0027	Of a cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3
	Free	35%	15%	Free	No	78120-07	
8703.0028	Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3
	Free	45%	15%	Free	No.	78120-08	
8703.0029	Of a cylinder capacity exceeding 5,000 cm3	Free	50%	15%	Free	No.	78120-09	

(e) deleting tariff item 8706.0013 and inserting the following: 

Tariff Item 	Description 	Imports Duty Excise VAGST 	Export Duty 	Statistical Unit/Qty SITC Code 	
(1) 	(2) 	(3) 	(4)	(5) 	(6) 	(7) 	(8) 	
8706.0020 	For motor vehicles 
falling under 8703.0010
 	Free	 20% 	15% 	Free 	No. 	78410 S 	
8706.0021 	For motor vehicles 
falling under 8703.0021
 	Free	 10% 	15% 	Free 	No. 	78410 J 	
8706.0022 	For motor vehicles 
falling under 
8703.0022
 	Free	 13% 	15% 	Free 	No. 	78410 K 	

8706.0023 	For motor vehicles 
falling under 
8703.0023
 	Free	 18% 	15% 	Free 	No. 	78410 L 	
8706.0024 	For motor vehicles 
falling under 
8703.0024
 	Free	 20% 	15% 	Free 	No. 	78410 M 	
8706.0025 	For motor vehicles 
falling under 
8703.0025 
	Free	 25% 	15% 	Free 	No. 	78410 N 	
8706.0026 	For motor vehicles 
falling under 
8703.0026
 	Free	 30% 	15% 	Free 	No. 	78410 O 	
8706.0027 	For motor vehicles 
falling under 
8703.0027
 	Free	 35% 	15% 	Free 	No. 	78410 P 	
8706.0028 	For motor vehicles 
falling under 
8703.0028 	Free	 45% 	15% 	Free 	No. 	78410 Q 	
8706.0029 	For motor vehicles 
falling under 
8703.0029 	Free	 50% 	15% 	Free 	No. 	78410 R 	

3. Amendment to the Second Schedule - The Second Schedule to the Principal Act is amended by: 

(a) deleting code 113 and inserting the following: 

Code No. 	Persons /Bodies 	Goods Eligible for Duty Conces-sions 	Import Duty 	Excise Duty 	VAGST Rates 	Conditions 	Certificate to be signed by 	
(1) 	(2) 	(3) 	(4) 	(5) 	(6) 	(7) 	(8) 	
113 	(i) Fishing 	(a) Fishing Gear and parts of Marine Engines and other operational requirements used in fishing boats, aluminium plate for fishing boats, motors and motor parts, fishing supplies and equipment, caulking and other material for boats, marine safety, navigational and electronic equipment 	5%	 Free 	15% 	(a) Recomme- ndation by the Chief Executive Officer of the Ministry for Agriculture and Fisheries and approval of the Minister for Revenue 	As may be approved by the Comptroller	
	(ii) Com-mercial Fishing Businesses 	(b) Fishing gear, products used as bait, and marine safety equipment only 	Free 	Free 	15% 	(b) for Item (b) of Column (3) of Code 113 – (i) the goods imported must be used specifically for commercial fishing by the importer specified in paragraph (ii) of column (2) of code 113; (ii) the importer must have an annual turnover of $78,000; (iii) the concessions shall be subject to such conditions as the Minister for Revenue may determine for the protection of the revenue. 		

(b) inserting after code 120 the following: 

Code No. 	Persons /Bodies 	Good Eligible for Duty Concession 	Import Duty 	Excise Duty 	VAGST Rates 	Conditions 	Certificate to be signed by 	
(1) 	(2) 	(3) 	(4) 	(5) 	(6) 	(7) 	(8) 	
121 	(i) Commercial Poultry Farmers 
	(a) Raw materials used by Poultry Farmers for Feed and packaging Chicken products 
	Free 
	Free 	15% 	(a) Goods must –
	As may be approved by Comptroller 	
	(ii) Commercial Manufacturers of Agricultural Products for export and import substitution	(a) Raw materials used for agricultural processing	Free	Free	15%	(i) be imported by businesses approved by the Chief Executive Officer of the Ministry of Commerce, Industry and Labour;		
	(iii) Commercial Handicraft Manu- facturers 	(a) raw materials used in production of handicrafts 	Free 	Free 	15% 	(ii) not be resold or used for purposes other than those directly linked to the specified manufacturer or 		
		(b) tools and equipment 

	Free 	Free 	15% 	production activities of the persons listed in Column 2 of Code 121; 

(iii) be imported and used by persons for businesses with an annual turnover of more than $78,000; 

	(iv) Com-mercial Elei Garment Manufacturers	(a) raw materials for elei garment production	Free	Free	15%	(iv) be approved by the Minister responsible for Revenue; (b) goods listed as item (b) of Column 3 of Code 121 for persons in paragraph (iii) of Column 2 shall be granted import duty concessions on a one off basis;		
						(c) such conditions as may be imposed by the Comptroller for the protection of revenue.		

4. Consequential amendment to the Value Added Goods and Services Tax Act 1992/1993 - Section 13 (1) of the Value Added Goods and Services Tax Act 1992/1993 is amended by deleting the words "AND PROVIDED FURTHER THAT nothing in subsection (1) shall apply to the importation of aircraft that exceed 15,000 kg in weight and which falls under code items 8802.4010 and 8802.4090 of the First Schedule of the Customs Tariff Act 1975." and inserting a full stop sign. 

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The Customs Tariff Amendment Act 2008 is administered by the Ministry for Revenue.